Chapter1AnIntroductiontoAccounting资料.ppt

Accounting Accurate financial reports Useful to managers, regulators, and shareholders, creditors or owners The nature of accounting * Major goal of accounting Analysis Interpretation Use of information The nature of accounting * History of accounting: Ancient accounting: In China、Babylonia、Greece and Egypt. Modern accounting: In the fifteenth century,Double entry in Italian The History and Development of Accounting * The History and Development of Accounting Luca Pacioli (1445-1517) 卢卡.帕乔利 treatise on book-keeping 卢卡·帕乔利，近代会计之父。他所著的《数学大全》，有一部分篇章是介绍复式簿记的，正是这一部分篇章，成为了最早出版的论述15世纪复式